Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
N321163: Classification of three janitorial carts and a dispenser accessory from Italy
| HTS: (1) 9403.20.0081, free, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” (2) 9403.70.8031, free, “Other furniture and parts thereof: Furniture of plastics: Other: Other.” (3) 3926.90.9985, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: (1) A commercial grade wheeled stainless steel janitorial cart with variously sized plastic trays, baskets, buckets and a Rollo dispenser, as well as a wet floor warning sign and dust mop and dustpan support; (2) A commercial grade, wheeled stainless steel, aluminum and plastic janitorial cart with two large doors and internal shelves; (3) The Rollo, a dispenser of rolled disposable cleaning cloths that can be added to these janitorial carts, made of polypropylene plastic. |
| Reason: The carts (1) and (2) are not constructed for the purpose of transporting goods from one location to another, as are the goods of subheading 8716, but rather to store and transport janitorial supplies and equipment. Accordingly, these carts meet the definition of furniture, and are classified in heading 9403 – the provision for other furniture and parts thereof. Since the carts are composed of different materials (stainless steel, aluminum, plastic), they are considered composite goods for tariff purposes. The essential character of cart (1) is imparted by its metal frame, The essential character of cart (2) is imparted by its plastic base, frame and sides. As the janitorial carts can function without the (3) Rollo dispenser and it can be purchased separately, it is a separate article of commerce and not a furniture part. It shall be classified based upon its constituent material, plastic. |
| Ruling Date: Sept. 20, 2021 |
N321301: The tariff classification of a tailgate table from China
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A Tailgate Table, which is designed to be used with Sport Utility Vehicles (SUVs). The tailgate table will be attached to the rear hatch's latch mechanism and has supports extending off the bumper. It will primarily be used when tailgating at various sports stadiums, craft shows, or anywhere when operating the rear of an open SUV tailgate. The table’s top surface will be constructed of High Density Polyethylene (HDPE) or nylon, and will have some steel brackets and/or supports for attachment. It will be of a unique shape and have a system that allows for fold-up, making it easy to transport in the cargo area of an SUV. |
| Reason: N/A |
| Ruling Date: Sept. 20, 2021 |
N321327: The tariff classification and country of origin for three insulated cooler bags; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.0807, 7%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." |
| Origin: Vietnam |
| Item: Insulated cooler bags with an outer surface constructed with 90% polyester textile material and 10% polyvinyl butyral (PVB).The cooler bags provide storage, protection, portability, and organization to beverages during travel. They are also designed to maintain the temperature of the beverages. In China, the polyester fabric, PVB, polyethylene vinyl acetate (PEVA) lining, and all raw materials [material for shoulder strap, binding material, hook-and loop, thermoplastic polyurethane (TPU) patch, zipper tape and teeth, pom slider and D-bridge, adjustment hardware and rectangular ring, back saver pads, back saver label, plastic lid, plastic tub and shelf, the Artic Zone (AZ) woven label, and hangtags are produced. In Vietnam, all cutting, sewing, and assembly are performed. |
| Reason: The majority of the outer surface of each article is composed of the textile material. As such, the essential character of each bag is imparted by the textile. The relevant country of origin tariff shift rule allows a change to subheading 4202.92.04 through 4202.92.08 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. The three insulated cooler bags are assembled in Vietnam from at least two components |
| Ruling Date: Sept. 20, 2021 |
H321199: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: An adult size easter bunny costume consisting of overalls, a pullover top, a mask with ears, a bowtie, shoe covers and mittens. The flimsy overalls have no pockets or lining and are constructed with long loose straight stitching. The leg openings are finished with large, visible, loose overlock stitches. The overalls have adjustable straps, which are loosely attached in the front, unsuitable for repeated wear. |
| Reason: The flimsy overalls impart the essential character of the set. |
| Ruling Date: Sept. 17, 2021 |
H321205: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: An child size "fire and brimstone" costume consisting of a pullover robe, separate hood, waist tie and mask. The flimsy long sleeved robe is made of man-made knitted textile and features large, visible, loose overlock stitching at the neck. The sleeves are raw and unfinished, the bottom hem of the robe has raw, jagged cut edges. The robe is constructed with large loose straight stitching. |
| Reason: The flimsy long sleeved robe imparts the essential character of the set. |
| Ruling Date: Sept. 17, 2021 |
N321220: The tariff classification of pet costumes from China, Hong Kong, and Vietnam
| HTS: 4201.00.6000, 2.8%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: other." |
| Item: Pet costumes constructed of 100% man-made synthetic polyester knitted fabric. One costume is designed to be fitted over the torso of the pet and provides the appearance of a U.S. mail carrier. It includes a shirt with attached arms, a cap, and a cardboard mailbox. The other is designed to be fitted over the head of the pet, consists of a head piece that looks like a lion’s mane, and is intended to give the pet the appearance of a lion. |
| Reason: N/A |
| Ruling Date: Sept. 17, 2021 |
N321348: The tariff classification of stationary exercise bicycle parts from China
| HTS: (1), (4) and (5): 9506.91.0010, 4.6%, "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles." (2): 7318.29.0000, 2.8%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other.". (3): 7318.16.0085, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other." |
| Item: Steel castings which are fabricated for use on stationary exercise bicycles. The products at issue are designed for indoor fitness bicycles that combine cardio training and strength resistance, as follows: a (1) monitor arm shaft; (2) fixing nut-thru; (3) fixing nut-tapped; (4) and bottom bracket mounting tube and (5) brake shaft tube. |
| Reason: N/A |
| Ruling Date: Sept. 17, 2021 |
N321167: The tariff classification of cyber gamer starter packs from China
| HTS: Separately classified, in subheadings 3919.90.5060, 6116.93.9400, 6307.90.9891, 7117.90.7500 and 9504.50.0000; |
| Item: Two "Cyber gamer starter packs," one consisting of a headband, arm sleeve, lanyard and three bracelets, and the other consisting of two controller skins, a pair of gloves, and two universal thumb grips. |
| Reason: The function of each item does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity. That is, all the items put up for retail sale are not specifically related to gaming, and they are not classified as sets. |
| Ruling Date: Sept. 17, 2021 |
N321268: The tariff classification of footwear from China
| HTS: 6405.90.9060, 12.5%, "Other footwear: other: other: other." |
| Item: A woman’s, open toe/open heel, slip-on, high-heel, dress shoe. The footwear does not cover the ankle. The upper consists of 95 percent ostrich feathers that completely obscure the material underneath. The outer sole is made of 100 percent cow leather. |
| Reason: N/A |
| Ruling Date: Sept. 17, 2021 |
N321302: The tariff classification of an elastomeric keypad for a stationary fitness machine from China
| HTS: 9506.91.0030, 4.6%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A silicone rubber keypad, also known as an elastomeric keypad. These keypads are designed for and used exclusively in the production of the Concept2 stationary fitness equipment (rowing, Nordic ski and bicycle ergometers). |
| Reason: The electronic performance monitoring function will not work without the keypad and would therefore be considered a part of the fitness machine. Chapter 95, Note states "...parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." |
| Ruling Date: Sept. 17, 2021 |